Four mutually exclusive projects are being considered for a new $2-$mile jogging track. The life of the track is expected to be $80$ years, and the sponsoring agency's MARR is $10\%$ per year. Annual benefits to the public have been estimated by an advisory committee and are shown below. Use the B$-$C method $($incrementally$)$ to select the best jogging track.

$\backslash$table$[[,$Alternative$],[,$A$,$B$,$C$,$D$],[$Initial cost$,$$$140,000,$$$61,000,$$$56,000,$$$54,000$